# Spain — property acquisition taxes and transaction costs

> Statutory purchase taxes for the territories Domus Inventum covers, transcribed from enacted law published in the official gazettes. Retrieved 2026-10-25. Citations are published so they can be verified; they must never be taken at face value or relied upon without qualified legal advice.

## Coverage

| Autonomous community | Resale (ITP) | New build (IVA + AJD) | Verified |
| --- | --- | --- | --- |
| Andalucía | 7% | 10% + 1.2% = 11.2% | 2026-09-29 |
| Comunitat Valenciana | 10% | 10% + 1.5% = 11.5% | 2026-09-29 |
| Comunidad de Madrid | 6% | 10% + 0.75% = 10.75% | 2026-09-29 |
| Catalunya | 10% to €1,000,000; 11% above €1,000,000 | 10% + 1.5% = 11.5% | 2026-09-29 |

Resale and new build are taxed under different regimes: a second or later transfer attracts regional transfer tax (ITP), while the first transfer of a newly built dwelling attracts national IVA plus regional stamp duty (AJD). Neither figure includes notary, land registry or legal fees.

## Andalucía


Statutory acquisition taxes in Andalucía, stated for a private individual with no special exemption. Verified against the cited gazette text on 2026-09-29.

| Purchase route | Tax | Rate | Amount |
| --- | --- | --- | --- |
| Resale (second or later transfer) | Impuesto de Transmisiones Patrimoniales (ITP) | 7% | not calculable |
| New build (first transfer) | IVA on the first transfer | 10% | not calculable |
| New build (first transfer) | Actos Jurídicos Documentados (AJD) | 1.2% | not calculable |

- Resale: 7% ITP
- New build: 10% IVA plus 1.2% AJD
- Indicative ancillary costs (notary, land registry, independent legal representation): 1.5%–2.5% of the purchase price

- Single rate applied to the whole taxable base, with no progressive brackets.
- Reduced rates exist for specific buyer circumstances, including certain purchases by buyers under 35, large families and buyers with a recognised disability, subject to statutory value limits.

### Sources

- Transfer tax (ITP): Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía — BOJA núm. 205, 25 de octubre de 2021 (https://www.juntadeandalucia.es/boja/2021/205/1)
- Stamp duty (AJD): Ley 5/2021, de 20 de octubre, de Tributos Cedidos de la Comunidad Autónoma de Andalucía — BOJA núm. 205, 25 de octubre de 2021 (https://www.juntadeandalucia.es/boja/2021/205/1)
- IVA on new build: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido — BOE núm. 312, 29 de diciembre de 1992 (https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740)
- Taxable base rule: Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal — BOE núm. 164, 10 de julio de 2021 (https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473)
- Notary tariff: Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27883)
- Land registry tariff: Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27884)

### Verification notice

- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.

## Comunitat Valenciana


Statutory acquisition taxes in Comunitat Valenciana, stated for a private individual with no special exemption. Verified against the cited gazette text on 2026-09-29.

| Purchase route | Tax | Rate | Amount |
| --- | --- | --- | --- |
| Resale (second or later transfer) | Impuesto de Transmisiones Patrimoniales (ITP) | 10% | not calculable |
| New build (first transfer) | IVA on the first transfer | 10% | not calculable |
| New build (first transfer) | Actos Jurídicos Documentados (AJD) | 1.5% | not calculable |

- Resale: 10% ITP
- New build: 10% IVA plus 1.5% AJD
- Indicative ancillary costs (notary, land registry, independent legal representation): 1.5%–2.5% of the purchase price

- General rate applied to the whole taxable base.
- Reduced rates apply to statutorily defined cases, including qualifying habitual residences for buyers under 35, large families and buyers with a recognised disability.

### Sources

- Transfer tax (ITP): Ley 13/1997, de 23 de diciembre, por la que se regula el tramo autonómico del IRPF y restantes tributos cedidos (Comunitat Valenciana) — DOGV núm. 3153, 31 de diciembre de 1997, as subsequently amended (https://dogv.gva.es/datos/1997/12/31/pdf/1997_13160.pdf)
- Stamp duty (AJD): Ley 13/1997, de 23 de diciembre (Comunitat Valenciana), as subsequently amended — DOGV (https://dogv.gva.es/datos/1997/12/31/pdf/1997_13160.pdf)
- IVA on new build: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido — BOE núm. 312, 29 de diciembre de 1992 (https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740)
- Taxable base rule: Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal — BOE núm. 164, 10 de julio de 2021 (https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473)
- Notary tariff: Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27883)
- Land registry tariff: Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27884)

### Verification notice

- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.

## Comunidad de Madrid


Statutory acquisition taxes in Comunidad de Madrid, stated for a private individual with no special exemption. Verified against the cited gazette text on 2026-09-29.

| Purchase route | Tax | Rate | Amount |
| --- | --- | --- | --- |
| Resale (second or later transfer) | Impuesto de Transmisiones Patrimoniales (ITP) | 6% | not calculable |
| New build (first transfer) | IVA on the first transfer | 10% | not calculable |
| New build (first transfer) | Actos Jurídicos Documentados (AJD) | 0.75% | not calculable |

- Resale: 6% ITP
- New build: 10% IVA plus 0.75% AJD
- Indicative ancillary costs (notary, land registry, independent legal representation): 1.5%–2.5% of the purchase price

- Single rate applied to the whole taxable base.
- Statutory reductions exist for qualifying family and habitual-residence cases.

### Sources

- Transfer tax (ITP): Decreto Legislativo 1/2010, de 21 de octubre, texto refundido de las disposiciones legales de la Comunidad de Madrid en materia de tributos cedidos por el Estado — BOCM núm. 255, 25 de octubre de 2010, as subsequently amended (https://www.bocm.es/boletin/CM_Boletin_BOCM/2010/10/25/25500.PDF)
- Stamp duty (AJD): Decreto Legislativo 1/2010, de 21 de octubre (Comunidad de Madrid) — BOCM (https://www.bocm.es/boletin/CM_Boletin_BOCM/2010/10/25/25500.PDF)
- IVA on new build: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido — BOE núm. 312, 29 de diciembre de 1992 (https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740)
- Taxable base rule: Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal — BOE núm. 164, 10 de julio de 2021 (https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473)
- Notary tariff: Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27883)
- Land registry tariff: Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27884)

### Verification notice

- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.

## Catalunya


Statutory acquisition taxes in Catalunya, stated for a private individual with no special exemption. Verified against the cited gazette text on 2026-09-29.

| Purchase route | Tax | Rate | Amount |
| --- | --- | --- | --- |
| Resale (second or later transfer) | Impuesto de Transmisiones Patrimoniales (ITP) | 10% up to €1,000,000, 11% above €1,000,000 | not calculable |
| New build (first transfer) | IVA on the first transfer | 10% | not calculable |
| New build (first transfer) | Actos Jurídicos Documentados (AJD) | 1.5% | not calculable |

- Resale: 10% / 11% ITP
- New build: 10% IVA plus 1.5% AJD
- Indicative ancillary costs (notary, land registry, independent legal representation): 1.5%–2.5% of the purchase price

- Applied by bracket: the first €1,000,000 of the taxable base at 10%, the portion above it at 11%.
- Catalunya has amended its transfer-tax schedule more than once; confirm the bracket structure in force on the transaction date against the DOGC text before relying on it.

### Sources

- Transfer tax (ITP): Llei 5/2020, del 29 d'abril, de mesures fiscals, financeres, administratives i del sector públic — DOGC núm. 8124, 30 d'abril de 2020 (https://portaldogc.gencat.cat/utilsEADOP/PDF/8124/1793383.pdf)
- Stamp duty (AJD): Llei 5/2020, del 29 d'abril (Catalunya) — DOGC (https://portaldogc.gencat.cat/utilsEADOP/PDF/8124/1793383.pdf)
- IVA on new build: Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido — BOE núm. 312, 29 de diciembre de 1992 (https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740)
- Taxable base rule: Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal — BOE núm. 164, 10 de julio de 2021 (https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473)
- Notary tariff: Real Decreto 1426/1989, de 17 de noviembre, arancel de los Notarios — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27883)
- Land registry tariff: Real Decreto 1427/1989, de 17 de noviembre, arancel de los Registradores de la Propiedad — BOE núm. 285, 28 de noviembre de 1989 (https://www.boe.es/buscar/act.php?id=BOE-A-1989-27884)

### Verification notice

- Every figure above is transcribed from the enacted statutory instrument cited beside it and published in the official gazette named. Domus Inventum publishes the citation so it can be checked, not so it can be taken at face value: always verify the rule in force on your transaction date with a qualified lawyer or tax adviser before relying on it.
- Figures assume a private individual purchasing without special exemption. Rates differ for companies, professional resellers, non-residents and buyers qualifying for statutory reductions.
- Under Ley 11/2021 the taxable base for transfer tax is the higher of the price paid and the cadastral reference value (valor de referencia), so tax due can exceed the figure calculated on the asking price.
- Ancillary costs (notary, land registry, independent legal representation, administrative fees) are indicative market bands, not statutory rates. Notary and registry fees themselves follow the state tariffs cited.
- Domus Inventum does not provide legal, tax or financial advice, and never ingests announced-but-unenacted measures. A proposal reported in the press appears here only once published as enacted law in the relevant gazette.

## Worked comparison

A €2,000,000 dwelling, private individual, no exemption. Taxes only; ancillary costs excluded.

| Autonomous community | Resale tax | New-build tax | Difference |
| --- | --- | --- | --- |
| Andalucía | €140,000 | €224,000 | +€84,000 |
| Comunitat Valenciana | €200,000 | €230,000 | +€30,000 |
| Comunidad de Madrid | €120,000 | €215,000 | +€95,000 |
| Catalunya | €210,000 | €230,000 | +€20,000 |

## Editorial policy

- Only enacted instruments are recorded. Announced, proposed or reported measures are excluded until published as law in the relevant gazette.
- Each rule carries the instrument name, gazette reference and verification date, and changes are recorded as immutable entries reviewed by platform administration.
- No figure on this page is derived from news coverage, press releases or commercial blogs.

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